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New Hampshire RSA — Title V (Taxation)

RSA 72:36-a

Certain Disabled Veterans. –

Official textgencourt.state.nh.us

Any person, who is discharged from military service of the United States and who meets the veteran eligibility criteria established by RSA 21:50, and who owns a home which has been specially adapted by the Veterans Administration through an approved Special Adapted Housing (SAH) or Special Home Adaptation (SHA) grant or owns a home that has been specially adapted and has been acquired using proceeds from the sale of such an SAH or SHA home, the person or person's surviving spouse, as defined in RSA 72:29, V, shall be exempt from all taxation on said homestead, provided that:
I. The person:

# (a)

Is 100 percent permanently and totally disabled as prescribed in 38 C.F.R. 3.340, total and permanent total ratings and unemployability; or

# (b)

Is a double amputee of the upper or lower extremities or any combination thereof, or paraplegic, as the result of service connection; or

# (c)

Has blindness of both eyes with visual acuity of 5/200 or less, as the result of service connection.
II. Satisfactory proof of such service connection disability is furnished to the assessors.

Last amended: Source. 1965, 291:1. 1971, 466:1. 1977, 52:1. 1987, 200:1. 1993, 73:9, eff. June 22, 1993. 2020, 1:1, eff. Apr. 1, 2020. 2024, 13:1, eff. July 13, 2024.

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In this chapter (40 sections)
  1. 72:27-a · Procedure for Adoption, Modification, or Rescission. –
  2. 72:28 · Standard and Optional Veterans' Tax Credit. –
  3. 72:28-a · Repealed by 2003, 299:29, I, eff. April 1, 2003. –
  4. 72:28-b · All Veterans' Tax Credit. –
  5. 72:28-c · Optional Tax Credit for Combat Service. –
  6. 72:29 · Definitions. –
  7. 72:29-a · Surviving Spouse. –
  8. 72:29-b · Repealed by 2003, 299:29, II, eff. April 1, 2003. –
  9. 72:30 · Proration of Tax Credit. –
  10. 72:31 · Husband and Wife. –
  11. 72:32 · Veterans of Allied Forces. –
  12. 72:33 · Application for Exemption or Tax Credit. –
  13. 72:33-a · Repealed by 1994, 102:3, I, eff. July 10, 1994. –
  14. 72:33-b · Repealed by 2003, 299:30, eff. April 1, 2005. –
  15. 72:34 · Investigation of Application and Decision by Town Officials. –
  16. 72:34-a · Appeal From Refusal to Grant Exemption, Deferral, or Tax…
  17. 72:34-b · Extensions. –
  18. 72:35 · Tax Credit for Service-Connected Total Disability. –
  19. 72:35-a · Repealed by 2003, 299:29, III, eff. April 1, 2003. –
  20. 72:36 · Interpretations; Rules. –
  21. 72:36-a · Certain Disabled Veterans. –
  22. 72:36-b · Repealed by 2003, 299:29, IV, eff. April 1, 2003. –
  23. 72:37 · Exemption for the Blind. –
  24. 72:37-a · Exemption for Improvements to Assist Persons With…
  25. 72:37-b · Exemption for the Disabled. –
  26. 72:37-c · Repealed by 2003, 299:29, V, eff. April 1, 2003. –
  27. 72:38 · Exemption for Aviation Facilities; Partial Reimbursement for…
  28. 72:38-a · Tax Deferral for Elderly and Disabled. –
  29. 72:38-b · Exemption for Deaf or Severely Hearing Impaired Persons;…
  30. 72:39 · Repealed by 1996, 140:10, I, eff. Jan. 1, 1998. –
  31. 72:39-a · Conditions for Elderly Exemption. –
  32. 72:39-b · Procedure for Adoption and Modification of Elderly Exemption.…
  33. 72:40 · Repealed by 1996, 140:10, II, eff. Jan. 1, 1998. –
  34. 72:40-a · Limitation. –
  35. 72:40-b · Publishing Prohibited. –
  36. 72:41 · Proration. –
  37. 72:41-a · Removal From State; Residency Requirement. –
  38. 72:42 · Repealed by 1994, 102:3, II, eff. July 10, 1994. –
  39. 72:43 · Repealed by 2007, 182:7, II, eff. April 1, 2007. –
  40. 72:43-d · Repealed by 1981, 496:2, eff. June 29, 1981. –
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